Number: 101 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, June 20, 2012
IT ' S SMART
Regulation of a number of financial problems for insurance businesses, reinsurance businesses and businesses.
work on the agricultural insurance pilot according to Decision No. 315/QD-TTg on 01/3/2011 of the Prime Minister
Government on the implementation of the 2011-2013 phase of agricultural insurance.
The Insurance Business Law Base in 2000, the Amendment Law, adds some of the provisions of the Insurance Business Law and the execs of instructions;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
Decision base No. 315/QĐ-TTg on 1 March 2011 by the Prime Minister on the implementation of the 2011-2013 agricultural insurance pilot;
On the recommendation of the Director of the Bureau of Management, monitoring of insurance;
Finance Minister of Finance issued a number of financial issues on financial security, renewing business was selected to implement the agricultural insurance pilot under Decision No. 315/QĐ-TTg on 1 March 2011 of Prime Minister. The government on the implementation of the agricultural insurance pilot phase 2011-2013 (Decision 315/QĐ-TTg).
The business provides a number of financial problems for insurance businesses, the reinsurance business that performs the agricultural insurance pilot under Decision 315/QD-TTg on the following content:
1. Set up a bill that costs the agricultural insurance of the insurance business;
2. The cost of the insurance business, the reinsurance business engaged in the implementation of the agricultural insurance pilot;
3. Revenue of the revenue, costs from the agricultural insurance pilot activity of the insurance business engaged in the insurance community;
4. Processing the annual hole for the agricultural insurance pilot activity of the insurance business, the reinsurance business.
The insurance business, the reinsurance business is selected to implement the agricultural insurance pilot by the decision of the Ministry of Finance and other organizations, other individuals involved in the implementation of the agricultural insurance pilot under the Decision 315/QD-TTg. responsibility for compliance with regulations at this level and the provisions of the relevant law.
What? 3. The invoice for the agricultural insurance toll of the insurance business
1. The insurance business does the printing, release and use of the invoice for agricultural insurance by the rule of law.
2. The invoice for the collection of agricultural insurance includes the following content:
Total insurance premiums according to the insurance contract, in which:
-The number of premiums supported by the State Budget;
-The number of insurance premiums must be filed.
The total premium on the insurance buyer must pay the amount and the letter on the invoice is the amount of insurance on the insurance party to submit.
What? 4. Cost of insurance business
For sales, management, insurance commissions, aid costs, labor costs to deploy agricultural insurance, the insurance business is allowed to use no more than 35% of agricultural insurance premiums. In it:
1. The insurance commission for insurance agents, aid costs, labor costs for the deployment of agricultural insurance companies: Insurance businesses are allowed to spend on insurance commissions, aid costs, labor costs for the deployment of insurance pilot activities. Agriculture is not more than 20 percent of agricultural premiums.
In it, the insurance business is allowed to spend support, spending on the following subjects:
-Chi supports the activities of the Board of Superiors Where Agricultural Insurance Practices: Meeting, propaganda, training for peasant households.
-Tuberculosis for direct cadres involved in the deployment of agricultural insurance: the extent of the cost of TB contributed and the results of the premiums.
-The level of support, specific TB expenditures for activities and participating cadres: the insurance business apologits to the Head of the Head of Agriculture Insurance in the provinces, cities by Decision 315/QĐ-TTg to decide on the local reality.
2. Sales, management on the development of the insurance industry ' s agricultural insurance pilot: Insurance business is spent, the accounting allocated to the cost of management of the deployment of agricultural insurance and being decided on the business. Guaranteed not to exceed 15 percent of the tax premiums.
What? 5. The management and sales genus for the activity of deploying the agricultural insurance industry of the reinsurance business.
The reinsurance business is governed by the management, sales and accounting expenses allocated to the cost of not exceeding 3.5% of the cost of the reinsurance of agricultural reinsurance.
What? 6. The Principles of Insurance
1. When the insurance contract is delivered to the insurance buyer, the insurance business joins the co-insurance can jointly stand the name in the insurance contract or proxy for a standing insurance business named in the insurance contract (the insurance business stands in). ).
2. The authorized case for an insurance business named in the insurance contract, insurance businesses joining the insurance co-insurance must implement a contract for the insurance deal. The agreement must specify the responsibility and rights of insurance businesses to participate in the insurance and regulation of the insurance policy with the insurance buyer of the insurance business at the start of the same time. The insurance business with the insurance business of the insurance businesses is on the insurance business. The insurance business is headed by the law on the commitment to the insurance contract for the insurance participant.
What? 7. Revenue of the revenue, the cost of the insurance business participating in the insurance
1. Revenue Sales
a) The case of insurance businesses joining the insurance co-insurance team is in the insurance contract: When the insurance toll, every insurance business joins the insurance bill that grants the insurance toll to the insurance buyer corresponding to the responsibility of the insurance. of the insurance business involved in the insurance.
b) The case of insurance businesses to join the authorized co-insurance for the insurance business heads the income premium:
-When the premiums are paid, the insurance business is headed by the responsibility to create a bill of insurance premiums for the insurance buyer, on the bill that does not write business to the insurance community.
-Based on the liability rate in the insurance deal, the insurance business heads the accounting of the insurance fee that corresponds to its rate of responsibility. The portion of the premium corresponds to the rate of responsibility of other insurance companies that are accounted for by the other insurance companies.
-Periodically prescribed in the insurance deal, the insurance business is headed by the responsibility of setting up and sending sales of premiums to the insurance business.
-After receiving an insurance toll table and receiving insurance premiums from the top insurance business, the business co-insured the invoice for the head insurance business, on the receipt of the receipt of the insurance premiums paid by the insurance business. Head-to-head (name, address, tax code of the business) collect on the insurance toll table (number, date, month, year of the table). This bill is the base for business insurance business.
2. Cost expenses
a) When payment of the expenses associated with the insurance contract, the receipt of name, address, tax code of any insurance business, then that business performs the cost accounting of the specified costs. In the case of insurance businesses joining the authorized insurance business for the insurance business that heads up all the expenses related to the insurance contract, the insurance business is headed by the responsibility for the expenses. The insurance business heads the accounting at the cost of all the costs that arise, then assemble to allocate the costs to the insurance business to participate in the insurance community, recollecting the money for the cost of the cost to reduce costs.
b) The allocation of the cost of execution is as follows:
-For commissions, support, labor costs, management, sales expenditures, insurance businesses top allocation for insurance businesses to participate in the insurance industry maximum of 35% of the business ' s original premiums for the insurance company. The cost, in which the commission is pink, the support genus, the maximum cost of TB is 20%; the management genus, the maximum sales genus is 15% of the original premium charge.
-Insurance business direct expenses (compensation, assessment, precaution, loss of losses, risk assessment prior to receiving insurance, etc.) are allocated in accordance with the responsibility rate in the insurance agreement and the actual cost of birth.
-The head insurance business is responsible for reinsurance coverage for the entire liability of the insurance contract. Reinsurance fees and revenues, the cost of reinsurance is allocated to the business participating in the insurance by the rate of responsibility in the insurance agreement.
c) periodically in the regulation of the insurance policy agreement, the insurance business stands at the top of the table with payment tables sent to the insurance business joining the insurance policy. After receiving the validation of the insurance business involved in the insurance business, the insurance business heads up the bill to the insurance business that participate in the insurance business. This bill is the cost accounting base of the business participating in the insurance and the cost-reducing accounting of the head insurance business.
What? 8. Processing the annual hole for agricultural insurance pilot activity.
1. Insurance business, reinsurance business is responsible for tracking the annual loss annually from the agricultural insurance business of the insurance business, the reinsurance business.
2. In the fiscal year, the insurance business, the business reinsurance business from the development of the agricultural insurance pilot, the insurance business, the business reinsurance business of this loss into the overall business performance of the business. Insurance business, insurance business. In the case of a hole in the hole of an agricultural insurance pilot activity, it is transferred to the following year by law.
1. Other issues related to the financial regime, the accounting regime of the insurance business, the reinsurance business implementing the agricultural insurance pilot implemented in accordance with existing law regulations.
2. This message has the enforcement effect since August 6, 2012 and applies to agricultural insurance contracts deployed under the Decision 315/QD-TTg and the Digital Information of the United States. 121 /2011/TT-BTC August 17, 2011 of the Ministry of Finance guidelines a number of decisions of Decision 315/QĐ-TTg.
3. Insurance, reinsurance businesses are selected to deploy the insurance pilot in agriculture that is responsible for the management, tight, savings, efficiency. In the course of execution, if there is difficulty, the offer is timely reflection of the Ministry of Finance for review, ./.